Accounts from the adjusted trial balance at September 30, 2015, are listed in alphabetical order below for Ozaki Corp.:

Instructions
(a) Prepare an adjusted trial balance.
(b) Prepare the closing journal entries.
(c) Prepare a post-closing trial balance at September 30.

Transcribed Image Text:

Accounts payable Accounts receivable Accumulated depreciation-equipment Bank loan payable e tax payable 200 Interest expense 0 Retained earnings Common shares Depreciation expense Supplies expense Unearned revenue Equipment 15,040 Income tax expense